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BLUMEYER v. COMMISSIONER

Docket No. 23950-90.

64 T.C.M. 1249 (1992)

T.C. Memo. 1992-647.

Arthur A. Blumeyer III and Hope S. Blumeyer v. Commissioner.

United States Tax Court.

Filed November 5, 1992.

Attorney(s) appearing for the Case

Alan J. Steinberg, 230 S. Bemiston Ave., St. Louis, Mo., for the petitioners. Thomas C. Pliske, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $32,728.16.

The issues for decision are: (1) Whether petitioners are allowed a deduction under section 1661 for the payment of a loan obligation with the proceeds of another loan obligation from the same lender; and, if so, (2) whether petitioners are allowed a deduction under...

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